Is Computer Consumables Debit Or Credit?

Computer consumables (CC) are computer-based products which are consumed up on regular basis such as CDs & DVSs, USB cables, ink cartridges, power adaptors, etc., which are necessary to perform various computer tasks such as storing data, printing documents, screen wiping / screen cleaning, using of camera, network cables and routers, etc.

When a business incurred expenses for CC, then in Income Statement such expenses are categorized as computer consumables expenses in general administrator expenses. When these expenses are incurred only for business purposes, we debit computer consumables account and when these are closed to Income Summary Account, we credit these types of expenses in the books of accounts. To show these kinds of expenses in books of accounts, computer consumable account is created.